Rajasthan Sales Tax Act,1994
Section 71. Prosecution under the act
(1) Where any person –
(a) though not registered under the Act, yet falsely represents that he is registered dealer at the time of any sale or purchase made by him or at the time of making any statement or declaration before any officer or authority appointed or constituted under the Act; or
(b) knowingly prepares or produced false accounts, registers or documents, or knowingly furnishes false returns in relation to his business, or makes a false disclosure or averment in any statement required to be recorded or in any declaration required to be filled under this Act or the rules, or
(c) fraudulently avoids or evades tax or deliberately conceals his tax liability in any manner, or
(d) fails to pay the amount of any demand notice and a period of not less than six months has elapsed since the receipt of the demand notice by him; or
Explanation : An offence under this clause shall be deemed to be a continuing offence until full payment is made.
(e) deliberately disregards a notice issued under section 53; or
(f) prevents or obstructs in any manner the competent officer under the Act, to enter, inspect and search the business place or any other place where the goods or the accounts, registers and documents are believed to be kept, or prevents or obstructs such officer to seize the goods or the accounts, registers and documents; or
(g) fails to stop the vehicle or carrier transporting the goods, of which he is the driver or otherwise in charge, for being inspected in accordance with the provisions of this Act, or prevents or obstructs the inspection of the goods, or the vehicle or the carrier transporting the goods, by the in charge of a checkpost or other officer empowered in this behalf to discharge his duties; or
(h) imports into or exports from, the State of Rajasthan, any goods showing incorrect or fictitious names or addresses of consignors or consignees or incorrect details of goods or incorrect particulars in vouchers or way bills or goods receipt or other documents accompanying the goods while in movement, or
(i) aids or abets any person in the communication of any such offence as aforesaid;
on a compliant being made against such person by the assessing authority or any other competent officer after having obtained sanction from the Deputy Commissioner (Administration) having jurisdiction, he shall, on conviction by a Judicial Magistrate having jurisdiction, be punishable with simple imprisonment for a term which may extend to six months and with fine not exceeding rupees five thousand, and for the offences covered under clauses (b), (c), (f) or (g) with a minimum sentence of simple imprisonment of three months.
(2) Where an offence under this section is committed with regard to a business, every person, who was responsible for the conduct of the business at the time when the offence was committed or who was answerable for a legal lapse in any manner by his action or omission, shall be liable to be proceeded against and published under this section.
(3) Where an offence under this section is committed with regard to a business, every person, who was responsible for the conduct of the business at the time when the offence was committed or who was answerable for a legal lapse in any manner by his action or omission, shall be liable to be proceeded against and punished under this section.
(4) Any proceeding under this Act including the proceeding of assessment, reassessment, rectification or recovery other than the proceeding for imposition of penalty, shall be carried on without prejudice to any prosecution under this section.